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GP annual certificate of pensionable profits

Published on 08 February 2022

All GPs and non-GP partners who were self-employed during the tax year in question should complete these forms. This applies whether you were acting in partnership or as a sole trader.

Even if you’ve left the pension scheme, a form is required to prove your earnings for seniority purposes.

All certificates must be signed and submitted to us no later than February of the tax year.

Access forms and guidance notes for the current year, and read on for further information.

Getting started

You'll need the following to complete the annual certificate of pensionable profits for the tax year in question:

  • partnership tax return, if in partnership during the year
  • own tax return
  • split of NHS and non-NHS income in partnership or sole trader accounts for the accounting period ended
  • P60s.

Notification of estimated pensionable profits

Complete the GP practice notification form, and return it to us to notify an estimated value on which superannuation contributions are to be calculated.

Estimations are need for:

  • practice pensionable profits
  • total practitioner type earnings from all sources.

GP Principles should complete the form annually at their financial year end and submit the completed form to their Practitioner Services regional office.

The form will determine your annual superannuation contribution and allow Practitioner Services to adjust estimated deductions made throughout the year.

GP solo

Complete the GP solo pension form if you are an NHS GP in Scotland carrying out NHS work that does not fall within the GP’s normal GMS/Section 17c contract obligations.

This is usually ad hoc work with fees attached.

Don’t use this form where pensionable income has already had pension contributions deducted – on an NHS payroll – and is paid to the practice or direct to the GP.

Please send completed forms to the relevant contact below:

Aberdeen office:

Edinburgh office:

Glasgow office: